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Section 301 List 1 vs List 3 vs List 4A: Rates, Scope, and Exclusions

USTR Section 301 China tariffs sit on four lists imposed across 2018 to 2019. List 1, 2, and 3 are at 25 percent. List 4A is at 7.5 percent. Here is what is on each list, how the rates differ, and how to use the USTR exclusion database.

Updated 2026-06-206 min read
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Section 301 List 1 vs List 3 vs List 4A: Rates, Scope, and Exclusions

USTR's Section 301 action against China resulted in four separate tariff lists imposed between July 2018 and September 2019. The lists differ in HTS scope, rate history, and current status. For mid-market importers buying from China, knowing which list applies to which HTS is the difference between an accurate landed cost and a 17.5-percentage-point surprise.

This guide covers the four lists side by side, the rate history, the current exclusion status, and the worked tariff impact for typical Chinese-origin lines.

The four lists at a glance

ListEffectiveRateHTS linesCategories
List 1July 6 201825 percent~818Industrial inputs, semiconductors, machinery parts
List 2August 23 201825 percent~279Plastics, chemicals, transformers, electronics
List 3September 24 201825 percent (raised May 2019)~5,745Broadest list, finished goods, parts, capital equipment
List 4ASeptember 1 20197.5 percent (reduced Feb 2020)~3,200Consumer electronics, apparel, footwear, toys
List 4Bsuspendednot in force~3,800Would have covered smartphones, laptops, gaming consoles

The combined lists cover roughly 10,000 unique HTS 8-digit lines, representing approximately two-thirds of US imports from China by value. The remaining one-third of US imports from China entered duty-free on a 301-basis as of the original 2018 to 2019 actions.

Rate history

List 1: 25 percent from day one (July 6 2018).

List 2: 25 percent from day one (August 23 2018).

List 3: 10 percent from day one (September 24 2018), raised to 25 percent on May 10 2019.

List 4A: 15 percent from day one (September 1 2019), reduced to 7.5 percent on February 14 2020 under Phase One.

List 4B: 15 percent proposed but never implemented. Suspended December 13 2019 under the Phase One agreement and never re-activated.

All rates have been stable through the 2024 USTR four-year review and the 2025 to 2026 reciprocal-tariff disruption.

What is on each list

List 1 (industrial inputs and machinery parts):

  • Chapter 84 specific machinery sub-lines (industrial robots, machine tool parts, agricultural machinery parts).
  • Chapter 85 transformers, generators, motor control, semiconductor equipment.
  • Chapter 88 aircraft parts.
  • Chapter 90 specific instruments.

Originally targeted "Made in China 2025" sectors.

List 2 (industrial chemicals and electronics):

  • Chapter 29 organic chemicals.
  • Chapter 39 plastics in primary forms.
  • Chapter 84 to 85 selected machinery and electronics sub-lines.
  • Chapter 90 measuring instruments.

Targeted intermediate inputs that escape List 1.

List 3 (broadest, finished goods):

  • Chapter 28 to 39 broad chemicals.
  • Chapter 73 articles of iron and steel.
  • Chapter 84 to 85 broad machinery and electronics.
  • Chapter 90 to 92 instruments and musical instruments.
  • Most consumer durables not on List 4A.

Single largest list by HTS count. Covers most B2B and capital-equipment imports.

List 4A (consumer electronics, apparel, toys):

  • Chapter 61 to 64 apparel and footwear.
  • Chapter 85 consumer electronics (TVs, headphones, smart home).
  • Chapter 95 toys, games, sporting goods.
  • Some chapter 90 medical and optical.

Targeted retail-facing consumer goods.

List 4B (suspended, would have covered):

  • Smartphones (HTS 8517.12).
  • Laptops (HTS 8471.30).
  • Gaming consoles (HTS 9504.50).
  • Wearables.
  • High-volume consumer electronics excluded from List 4A.

The List 4B suspension explains why iPhones, MacBooks, and PlayStation imports from China have not been hit with Section 301 directly.

Stacking math: full Chinese duty stack by list

The current Chinese-origin stack for a $100,000 invoice, by which list applies:

List on HTSMFNSection 301Section 122Total (excl. MFN)Total stacked
Not on any listVarious0151515 + MFN
List 1 (industrial)Various25154040 + MFN
List 2 (chem/electronics)Various25154040 + MFN
List 3 (broad)Various25154040 + MFN
List 4A (consumer)Various7.51522.522.5 + MFN

Plus Section 232 if applicable (steel, aluminum, derivatives). Plus ADCVD if applicable. Plus MPF and HMF.

The most painful combinations in 2026:

  • Chinese steel pipe on Section 232 (50 percent) plus List 3 (25 percent) plus AD (variable). Section 122 is suppressed on the 232-covered value (anti-stack). Often 100 to 200 percent total stacked.
  • Chinese apparel on List 4A (7.5 percent) plus Section 122 (15 percent) plus full MFN (often 16.5 percent for apparel) = roughly 39 percent stacked.
  • Chinese semiconductor equipment on List 1 (25 percent) plus Section 122 (15 percent) plus typically 0 percent MFN = 40 percent stacked.

How to check whether your HTS is on a list

The USTR annexes list 8-digit HTS subheadings. The lookup workflow:

  1. Identify the 8-digit HTS for your product.
  2. Search the USTR annex PDFs (List 1, 2, 3, 4A) for your 8-digit.
  3. Note the rate (25 percent for 1/2/3, 7.5 percent for 4A).
  4. Check the current exclusion database for any granted exclusion matching your product description and HTS.

CBP also publishes a consolidated CSV that brokers consume. The CSV is updated as exclusions are granted and expired. Always reconcile against the USTR Federal Register notice if there is any discrepancy.

Exclusions

USTR runs periodic exclusion windows. Granted exclusions are retroactive to the original list-implementation date for the granted product description. Exclusions expire on a published date (typically 1 to 2 years) and may be renewed.

Active exclusion windows as of mid-2026:

  • February 2026 exclusion grant batch (announced in May 2026).
  • Next window expected fourth quarter 2026.

Granted exclusion structure:

  • Specific 10-digit HTS statistical sub-line.
  • Detailed product description (often 50 to 200 words).
  • Effective date back to the original imposition.
  • Expiration date.

A granted exclusion is only useful if the imported product matches the description exactly. CBP audits exclusion claims for descriptive match.

Run your Section 301 entry now

The LandedFees calculator looks up the four 301 lists by HTS, applies the correct rate, stacks with Section 122 and Section 232, and flags active exclusions automatically. Provides a one-page summary of the 301-stack exposure for any Chinese-origin invoice.

Calculate a Section 301 entry

Section 122 status as of June 20 2026

The May 7 2026 Court of International Trade ruling in Oregon v. United States (consolidated with Burlap and Barrel v. United States) struck down the Section 122 proclamation. The Federal Circuit issued an administrative stay on May 12 2026, so CBP is still collecting the duty pending appeal. Importers paying now should preserve protest rights and refund claims in case the government loses on the merits. The underlying Section 122 authority sunsets July 24 2026 under the statutory 150-day ceiling, regardless of the appeal outcome, unless Congress extends or a fresh proclamation restarts the clock.

Citations

Frequently asked questions

What is the current rate on each list?

List 1, 2, and 3 at 25 percent ad valorem. List 4A at 7.5 percent. List 4B was originally proposed at 15 percent and suspended before implementation; it has not been activated. All rates have been in place since February 2020 when List 4A was reduced from 15 percent under Phase One.

How many HTS lines does each list cover?

List 1 covers about 818 HTS lines (industrial inputs, machinery, semiconductors). List 2 covers about 279 lines (plastics, chemicals, electronics). List 3 covers about 5,745 lines (broadest, includes finished goods, parts, components). List 4A covers about 3,200 lines (consumer electronics, apparel, footwear, toys, household goods). Total is approximately 10,000 unique 8-digit HTS lines.

Where do I check whether my HTS is on a 301 list?

USTR maintains the canonical list at ustr.gov in the Section 301 actions page. The Federal Register notices for each list (FR 2018, 2019) contain the original annexes. CBP also publishes a consolidated CSV that brokers use. Always cross-check against the USTR Federal Register notice itself.

How do exclusions work?

USTR opens periodic exclusion windows. Importers and producers petition for specific products to be removed from List scope. Granted exclusions are retroactive to the date the tariff first applied to that product. Most exclusions are granted at the 10-digit statistical level with specific product descriptions. Verify product description match exactly before claiming.

Can I claim 301 refund on a granted exclusion?

Yes, by filing a protest under 19 USC 1514 within 180 days of liquidation, or a post-summary correction if not yet liquidated. The protest cites the exclusion grant by USTR notice and HTS sub-line. CBP processes 301-exclusion refund protests under the same blanket framework as IEEPA refunds.

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